The Council On State Taxation (COST) awarded North Carolina a B+ for tax appeals and procedural requirements. Their report details four areas of improvement for North Carolina, including corporate return filing burden and transparency in guidance and rulings. Hopefully, North Carolina’s recent tax reform efforts improve our grade and make it the only state in the South to receive an A in tax administration.
COST researchers contend, “By focusing on objective criteria, the 2013 Scorecard gives states the opportunity to enact corrective legislation as a means of improving business climates.”
